ACCT Documents

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Chapter 1 Handout
Contingent Consideration
In some business combinations, contingent consideration can represent a substantial
portion of the consideration transferred. The target firm may ask for consideration based
on projections of its future performan

Chapter 5 Intercompany Transactions - Inventory
Downstream Sales
1. Example - No Unrealized Profits in Ending Inventory
The following information summarizes the relationship and transactions between
P Company and S Company during 2014:
1. P Company sells

Chapter 1 Handout
Contingent Consideration
In some business combinations, contingent consideration can represent a substantial
portion of the consideration transferred. The target firm may ask for consideration based
on projections of its future performan

Chapter 1 Handout
Business Combinations with Recognition of Intangibles
On January 1, 2015, Archer Company acquires Baker Company in exchange for 10,000
shares of its $2.50 par common stock having a fair value of $325,000 in a transaction
structured as a

Chapter 1 Handout
Business Combinations with Recognition of Intangibles
On January 1, 2015, Archer Company acquires Baker Company in exchange for 10,000
shares of its $2.50 par common stock having a fair value of $325,000 in a transaction
structured as a

Chapter 2 Handout
Equity Method of Accounting for Investments
Marsh Corporation paid cash for 40% of the voting common stock of Swamp
Land on January 1, 2014. During year 2014 Swamp Land paid $40,000 in
dividends and earned net income of $100,000. Book va

Page 1 of 3
NJCLASS Terms, Conditions, and Definitions, As of May 2015
Administrative Fee: This is an amount deducted from the proceeds paid to the borrower, not to exceed 5% of the approved loan
amount. The Pre-Disbursement Disclosure specifies the amoun

Problem 12-4B
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Problem 13-3B
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Exercise 12-1
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Problem 13-3A
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Problem 13-4B
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Problem 9-4B
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Problem 10-4B
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Problem 12-1B
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Problem 12-1A
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Problem 9-3A
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Problem 9-2A
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Exercise 13-11
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Exercise 13-22
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Problem 13-4A
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Problem 13-2A
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Problem 11-1A
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